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    Multi-Currency Accounting for Company GST/HST Tax | Canada | Account numbers

    Canada
    Double-Entry Accounting with vat/sales tax and foreign currencies
    Business

    Multi-Currency double entry template for financial planning and accounting in Canada, inclusive of GST/HST codes.

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    These double entry accounting template has been prepared by a CPA operating in Ontario for their internal accounting and financial planning. 

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    Starter Company Banana

    Basic Currency: CAD

    Double-entry with foreign currencies and VAT/Sales tax

    Table: Accounts
    Group Description Currency Sum In Gr1
               
        BALANCE SHEET      
               
        ASSETS      
      11200 Bank Account CAD 12  
      11201 Bank Account USD USD 12  
      11202 Bank Account EUR EUR 12  
      11300 Petty Cash CAD 12  
    120   Accounts Receivable   12 1
      12200 Allowance for Bad Debts CAD 12  
      12400 Accounts Receivable - Other CAD 12  
      12500 Due from Shareholder CAD 12  
      12600 Due from Employees CAD 12  
      12700 Investments CAD 12  
      12800 Income Taxes Recoverable CAD 12  
      12850 Sales Taxes Recoverable CAD 12  
      13000 Inventory CAD 12  
      14000 Prepaid Expenses CAD 12  
      14100 Prepaid Deposits CAD 12  
    12   Total Current Assets   100  
               
      15110 Furniture and Equipment CAD 15  
      15120 Furn. & Equip. - Acc. Am. CAD 15  
      15210 Computer Equipment CAD 15  
      15220 Computer Equip. - Acc. Am. CAD 15  
      15310 Vehicle CAD 15  
      15320 Vehicle - Acc. Am. CAD 15  
    15   Total Long Term Assets   100  
    100   TOTAL ASSETS   00 1
               
        LIABILITIES & EQUITY      
        LIABILITIES      
    220   Accounts Payable   22 1
      22200 Accrued Liabilities CAD 22  
      22300 Accounts Payable - Other CAD 22  
      22400 Visa payable CAD 22  
      23500 HST Charged on Sales CAD 22  
      23510 HST Paid on Purchases CAD 22  
      23520 HST Instalments CAD 22  
      23530 HST Payable CAD 22  
      23600 PST Payable CAD 22  
      23700 GST & QST Payable CAD 22  
      23800 Accrued Payroll CAD 22  
      23900 Source Deductions Payable CAD 22  
      24000 Corporate Tax Payable - Fed. CAD 22  
      24100 Corporate Tax Payable - Prov. CAD 22  
      25300 Line of Credit CAD 22  
      25400 Due to Shareholder CAD 22  
      25900 Current Portion of Debt - ST CAD 22  
    22   Total Current Liabilities   2  
               
      26200 Term Loan CAD 26  
      26300 Current Portion of Debt - LT CAD 26  
    26   Total Long Term Liabilities   2  
    2   Total Liabilities   2-3  
               
        EQUITY      
      31000 Common Shares CAD 3  
      38000 Retained Earnings CAD 3  
    3800   (Profit)/Loss for the period   3 1
      39000 Dividends CAD 3  
    3   Total Equity   2-3  
    2-3   TOTAL LIABILITIES & EQUITY   00 1
               
               
        INCOME STATEMENT      
               
        REVENUE      
      41100 Sales CAD 4  
      41900 Other Income CAD 4  
      44000 Exchange Gain/Loss CAD 4  
    4   TOTAL REVENUE   L01 1
               
        COST OF SALES      
      51100 Inventory - Opening CAD 5  
      51200 Purchases CAD 5  
      52000 Freight CAD 5  
      52200 Inventory - Closing CAD 5  
      52300 Direct Materials CAD 5  
      52400 Subcontractors CAD 5  
      55100 Salaries and Wages CAD 5  
      55200 CPP Expense CAD 5  
      55300 EI Expense CAD 5  
      55400 WSIB Expense CAD 5  
      55500 Benefit Plan CAD 5  
      55600 EHT Premiums CAD 5  
    5   Total COST OF SALES   L01  
    L01   GROSS MARGIN   L02 1
        EXPENSES      
      61050 Accounting CAD 6  
      61100 Advertising & Marketing CAD 6  
      61200 Amortization CAD 6  
      61400 Bad Debts CAD 6  
      61500 Bank Charges & Interest CAD 6  
      61550 Business Tax & Licences CAD 6  
      61600 Courier CAD 6  
      61620 Computing expenses CAD 6  
      61650 Consulting Fees CAD 6  
      61700 Dues & Subscriptions CAD 6  
      61800 Education & Training CAD 6  
      61900 Equipment Rental CAD 6  
      62000 Insurance CAD 6  
      62100 Interest on Debt CAD 6  
      62200 Legal Fees CAD 6  
      62250 Management Salaries CAD 6  
      62300 Meals & Entertainment CAD 6  
      62400 Miscellaneous CAD 6  
      62500 Office Supplies CAD 6  
      62600 Rent CAD 6  
      62700 Repairs & Maintenance CAD 6  
      63100 Supplies CAD 6  
      63200 Telephone & Internet CAD 6  
      63300 Travel & Parking CAD 6  
      63400 Utilities CAD 6  
      63500 Vehicle Expenses CAD 6  
    6   Total EXPENSES   L02 1
    L02   Income Before Income Taxes   L03  
      90000 Income Tax Provision   9  
    9   Total Income Taxes   L03 1
               
    L03   NET (INCOME)/LOSS   3800 1
               
    00   Total Debit/Credit Balance should be 0      
               
               
        Customers/Debtors      
      C0001 Customer A CAD 120A  
      C0002 Customer B CAD 120A  
      C0003 Customer C CAD 120A  
      C0004 Customer D CAD 120A  
      C0005 Test client CAD 120A  
      C0006 R J Sample Co CAD 120A  
    120A   Total Customers   120 1
               
               
        Suppliers/Creditors      
      S0001 Supplier A CAD 220A  
      S0002 Supplier B CAD 220A  
      S0003 Supplier C CAD 220A  
      S0004 Supplier D CAD 220A  
      S0005 Supplier E CAD 220A  
    220A   Total Suppliers   220 1
               
        Cost and profit centers      
        Departments (CC1)      
      .OTT Department 1 CAD TDE  
      .TOR Department 2 CAD TDE  
    TDE   Total Department Expenses      
               
        Projects (CC2)      
      ,JOB1 Project 1 CAD TPR  
      ,JOB2 Project 2 CAD TPR  
    TPR   Total Projects      
               
        Other (CC3)      
      ;OT-1 Other 1 CAD TOT  
      ;OT-2 Other 2 CAD TOT  
    TOT   Total Other      
               
        Segments      
      : Branch   TS1  
      :01 Ottawa   TS1  
      :02 Wancouver   TS1  
    TS1   Total Branch      
               
      :: Sectors   TS2  
      ::01 Sales   TS2  
      ::02 Reasearch   TS2  
    TS2   Total sectors      
    Table: GST/HST codes
    VAT Code Description %VAT
      Last update: Jan 14, 2016  
         
      HST/GST Charged  
    7 HST charged on sales (included) 13.00
    8 GST charged on sales (included) 5.00
    17 HST charged on sales (tax entry only)  
    18 GST charged on sales (tax entry only)  
      Total HST/GST charged on Sales  
      Total HST/GST Charged  
         
      HST Paid  
    1 HST paid on purchases (included) 13.00
    2 HST paid on meals (included) 6.50
    3 GST paid on purchases (included) 5.00
    4 GST paid on meals (included) 2.50
    11 HST paid on purchases (tax entry only)  
    12 GST paid on purchases (tax entry only)  
      Total HST/GST paid on purchases  
      Total HST/GST (payable) or recoverable  
         
      Final total for control  
         
         
      GST & QST Charged  
    9 GST & QST charged on sales (included) 14.98
    19 GST & QST charged on sales (tax entry only)  
      Total GST/QST charged on sales  
      Total GST/QST Charged  
         
      GST & QST Paid  
    5 GST & QST paid on purchases (included) 14.98
    6 GST & QST paid on meals (included) 7.49
    15 GST & QST paid on purchases (tax entry only)  
      Total GST & QST paid on purchases  
      Total GST & QST (payable) or recoverable  
         
      Final total for control  
         
    Table: Exchange rates
    Ref.Currency Currency Text
      USD  
      EUR  

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